Niue Consumption Tax

The Niue Consumption Tax (NCT) is a value-added tax or consumption tax for goods and services consumed in Niue. It is modeled on the New Zealand Goods and Services Tax and charged at a rate of 12.5%.

The bill for the NCT was originally introduced to the Niue Assembly by Premier Toke Talagiin November 2007,[1] but put on hold shortly afterwards after opposition from MPs.[2] It was reintroduced a year later,[3] and again delayed.[4] It was finally passed on 5 February 2009,[5][6] and came into force on 1 April 2009.[7] The increased revenue from the NCT was partially offset by lowering income tax, import taxes, and tax on secondary income.

## References

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1. ^ "Niue government considers phased tax change". RNZ. 1 November 2007. Retrieved 5 July 2022.
2. ^ "Niue tax change on hold". RNZ. 30 November 2007. Retrieved 5 July 2022.
3. ^ "Niue premier hopes people will embrace tax changes". RNZ. 13 November 2008. Retrieved 5 July 2022.
4. ^ "Niue consumer tax stalled again". RNZ. 3 December 2008. Retrieved 5 July 2022.
5. ^ "Niue MP expects consumer tax bill to pass". Radio New Zealand. 5 February 2009. Retrieved 27 September 2013.
6. ^ Text of the Niue Consumption Act
7. ^ "Niue premier says consumption tax will boost revenue". RNZ. 12 February 2009. Retrieved 5 July 2022.

## External links

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* Text of the Niue Consumption Act